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3.19.015 Application of chapter stated. <br /> The provisions of this chapter shall apply with respect to the taxes imposed <br /> under Everett Municipal Code Chapter 3.20 (Admission Tax), Chapter 3.24 <br /> (Business and Occupation Tax), Chapter 3.28 (Business and Occupation Tax— <br /> Utilities), and 3.36 (Gambling Tax) except as specifically retained in each such <br /> chapter and section thereof and under other titles, chapters, and sections in such <br /> manner and to such extent as indicated in each such title, chapter or section. <br /> 3.19.020 Definitions. <br /> For purposes of this chapter: <br /> The definitions contained in Everett Municipal Code Chapter 3.24 shall apply <br /> equally to the provisions of this chapter unless the term is defined otherwise in <br /> this chapter. In addition, the following definitions will apply. <br /> A. "City" means the city of Everett, a municipal corporation. <br /> B. "Clerk" means the city clerk of Everett, a municipal corporation, or any <br /> officer, agent or employee of the city designated to act on the clerk's behalf. <br /> C. "Director" means the finance Director of the city or any officer, agent or <br /> employee of the city designated to act on the Director's behalf. <br /> D. "Reporting period" means: <br /> 1. A one-month period beginning the first day of each calendar month <br /> (monthly); or <br /> 2. A three-month period beginning the first day of January, April, July or <br /> October of each year(quarterly); or <br /> 3. A twelve-month period beginning the first day of January of each year <br /> (annual). <br /> E. "Return" means any document a person is required by the city to file to <br /> satisfy or establish a tax or fee obligation that is administered or collected by the <br /> city and that has a statutorily defined due date. <br /> F. "Successor" means any person to whom a taxpayer quitting, selling out, <br /> exchanging, or disposing of a business sells or otherwise conveys, directly or <br /> indirectly, in bulk and not in the ordinary course of the taxpayer's business, any <br /> part of the materials, supplies, merchandise, inventory, fixtures, or equipment of <br /> the taxpayer. Any person obligated to fulfill the terms of a contract shall be <br /> deemed a successor to any contractor defaulting in the performance of any <br /> contract as to which such person is a surety or guarantor. <br /> G. "Taxpayer" means any "person," as herein defined, required to have a <br /> business license under this chapter or liable for the collection of any tax or fee <br /> under this chapter, or who engages in any business or who performs any act for <br /> which a tax or fee is imposed by this chapter. "Taxpayer" does not mean the <br /> United States, or any instrumentality thereof, the state of Washington, or any of <br /> its political subdivisions or any county or municipality. <br /> H. "Tax year"or"taxable year" means the calendar year. <br /> I. "Treasurer"means the treasurer of Everett, a municipal corporation. <br /> 3.19.025 Business license requirements. <br /> No person, whether subject to the payment of tax or not, shall engage in any <br /> business or activity in the city of Everett for which a license fee or tax is imposed <br /> by this chapter without having first obtained and being a holder of a valid and <br /> subsisting license so to do. This license will be known as a business license and <br /> is issued under the provisions of this chapter as hereinafter provided. This <br /> 2 <br />